نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری حسابداری، دانشگاه آزاد اسلامی، واحد اصفهان )خوراسگان(، اصفهان، ایران.
2 استاد حسابداری، دانشگاه آزاد اسلامی، واحد اصفهان )خوراسگان(، اصفهان، ایران.
3 دانشیار اقتصاد، دانشگاه آزاد اسلامی، واحد اصفهان )خوراسگان(، اصفهان، ایران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
This paper investigates the relationship between cash and accruals components of earnings in predicting one-year- ahead earnings under conservatism and product market competition. In so doing, we break down earnings into discretionary accruals, non- discretionary accruals, positive and negative normal changes in cash, positive and negative abnormal changes in cash, net cash distributions to stock holders and net cash distributions to debt holders. The research from the viewpoint of purpose is practical and from the viewpoint of execution method is descriptive-correlation. For this research 4 hypotheses are compiled. To conduct this research, we use panel regression models. This subject surveyed in Tehran Stock Exchange listed companies 111 since 2012-2018. The findings show that increasing in Conservatism had effect on Earnings and Persistence and Ability of Cash and Accruals Components of Earnings in Predicting One-Year-Ahead Earnings, but increasing in Product Market Competition had effect on Earnings and Discretionary Accruals but had no effect on other components of Earnings.
کلیدواژهها [English]